Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics.

You have requested classification under 3924.90.00.99 as other household articles and hygienic or toilet articles, of plastics. A review of the Explanatory Notes to heading 39.24 reveals that these goods and similar goods are not included in that heading. These enclosures, being articles made of sheets of polyethylene and not named elsewhere in the Nomenclature, are classified in the residual...

Source: advance_ruling (C- 2018-000834)

Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System. General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes,...

Source: advance_ruling (C-2018-003139)

Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

OtherThis subheading includes sponges of regenerated cellulose cut into shapes other than rectangular (including square) as well as sponges cut into rectangles (including squares) with ground edges or otherwise worked.This subheading does not cover:(a)  natural sponges (subheadings 0511 99 31 and 0511 99 39 );(b)  sponges simply cut into rectangles (including squares) (heading 3921 ).►M54This...

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

29. The appeals are allowed. 1. R.S.C. 1985 (2d Supp.), c. 1 [Act]. 2. S.C. 1997, c. 36. 3. S.O.R./91-499. 4. Canada is a signatory to theInternational Convention on the Harmonized Commodity Description and Coding System, which governs the Harmonized System. 5. S.C. 1997, c. 36, schedule [General Rules]. 6. S.C. 1997, c. 36, schedule. 7. Rules 1 through 5 of theGeneral Rulesapply to...

Source: citt_decision (AP-2011-010 – AP-2011-019)

[6]set out in the schedule.” 11. TheGeneral Rulescomprise six rules structured in sequence so that, if the classification of the goods cannot be determined in accordance with Rule 1, then regard must be had to Rule 2, and so on, until classification is completed.7 12. Rule 1 of theGeneral Rulesprovides as follows: 1. . . . classification shall be determined according to the terms of the...

Source: citt_decision (AP-2011-010 – AP-2011-019)

14. Once this approach has been used to determine the heading in which the goods in issue should be classified, the next step is to determine the proper subheading by applying Rule 6 of theGeneral Rules.10The final step is to determine the tariff item by applying Rule 1 of theCanadian Rules.11 15. The relevant provisions of theCustoms Tariffprovide as follows: Section XVBASE METALS AND...

Source: citt_decision (AP-2011-010 – AP-2011-019)

25. The Tribunal is of the view that the focus must remain squarely on the goods in issue, which are not mere exposed razor blades, such as is the case with the safety razor blades of exhibit A-02, but rather blade units, cartridge units or shaving cartridges19composed of various parts, such as a casing of plastic with strips of metal that each have a single sharp-blade edge.20The Tribunal...

Source: citt_decision (AP-2011-010 – AP-2011-019)

[48]By stating this, Tweed was attempting to counter the CBSA’s argument that the goods in issue were akin to reusablefoodcontainers because food storage containers are referred to in Explanatory Note (C) to heading 39.24.

Source: citt_decision (AP-2023-006)

[45]In the Tribunal’s view, the evidence on file demonstrates that it is the packing and conveyance design attributes of the goods in issue that properly describe what the goods in issue are. Additionally, the Tribunal notes that the explanatory notes to heading 39.24 refer narrowly tofoodcontainers only, and not to containers in general, whereas the language of heading 39.23 is broad—this is...

Source: citt_decision (AP-2023-006)